An electronic invoice, or e-invoice, is an invoice issued, transmitted, and received in a structured electronic format that the receiving system can process automatically. That definition comes from EU Directive 2014/55/EU, and it is what separates an e-invoice from a scanned document or a PDF attached to an email: the data is machine-readable, so the buyer’s system can read, match, and post it without anyone rekeying it.
A PDF is delivered electronically, but it is not an e-invoice in this sense, because the content is laid out for a reader rather than structured for a system. Hybrid formats are the exception. Factur-X and ZUGFeRD embed a structured XML file inside a PDF/A-3 file, so one file serves both purposes.
The standards behind the format
EN 16931 is the European standard for the semantic data model of a core electronic invoice. It defines the business terms an invoice can carry and the business rules that apply to them, independently of how the invoice is transported. The standard specifies two syntax bindings: OASIS UBL 2.1 and UN/CEFACT Cross Industry Invoice (CII).
Peppol BIS Billing 3 is a Core Invoice Usage Specification (CIUS) of EN 16931 that uses UBL 2.1 and adds Peppol’s own rules. An invoice can therefore comply with EN 16931 without being valid in the Peppol network, and the validation rules are what decide the difference.
How e-invoices are exchanged
- Point-to-point connections. A direct integration between two trading partners, usually called EDI. It works well for a small number of long-term, high-volume relationships, but each new partner is a new project.
- Operators and VAN services. An intermediary handles delivery on behalf of its customers. Reach beyond the operator’s own customer base depends on bilateral interoperability agreements.
- Peppol. An open network built on a four-corner model. Sender and receiver each use a service provider, and the receiver is addressed by a Peppol ID that is looked up in a service metadata publisher. No bilateral agreement is needed to reach a new counterparty that is already in the network.
Regulatory context
Directive 2014/55/EU requires contracting authorities in the EU to be able to receive and process invoices that comply with the European standard. It covers the public sector and does not mandate a specific network. Business-to-business invoicing is regulated at national level, and an increasing number of countries have introduced or announced mandates with their own formats, timelines, and reporting obligations. Check the requirements for each market you invoice into against the national authority, since they differ in scope and in what has to be reported.
Qvalia Peppol-palveluntarjoajana
Qvalia connects your ERP or finance system to the Peppol network, sends and receives business documents on your behalf, and validates them before they are delivered. Incoming PDF invoices from suppliers that are not yet on the network can be converted, so one flow covers both.
Contact us to discuss what a move to structured invoicing would look like in your setup.
